---

---

Exhibit 4.7

| |                                     |  |        |  |                                                                                                          
| | ----------------------------------- |  | ------ |  | ---------------------------------------------------------------------------------------------------------
| | (ELTEK LEADING PCB TECHNOLOGY LOGO) |  | (LOGO) |  | SGOOLA INDUSTRIAL ZONEP.O.B. 159, PETACH
  TlKVA
  49101 ISRAEL
  TEL: 972-3-9395050
  FAX: 972-3-9309581
| |                                     |  |        |  |                                                                                                          
| |                                     |  |        |  | December
  17, 2007                                                                                      

To:Mr. Alois Kubat

Dear
Mr. Kubat,

Re: Letter of Comfort

Reference
is made to the share purchase agreement, dated as of June 10, 2002 (the PurchaseAgreement), by and
among En-Eltek B.V. 2002, Netherlands (Eltek
B.V.), Mr. Alois Kubat (Kubat), and other shareholders of
Kubatronik-Leiterplatten GmbH (the Company),
pursuant to which Eltek B.V. purchased shares of the Company from
Kubat, and to the Second Extension of Put/Call Option Provisions under the Share
Purchase Agreement, dated as of December , 2007 (the Second Extension Agreement).

|   |                                                                                                                                                                                                                                                                                    |                                                                                                                                                                                                                                                
|-- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | -----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
|1. | Capitalized
  terms used herein and not otherwise defined herein shall have the meanings assigned to them in
  the Purchase Agreement.                                                                                                                                            
|   |                                                                                                                                                                                                                                                                                   
|2. | In
  order to secure Kubats rights in connection with Kubats Put Right, Eltek
  Ltd. from Petch-Tikva, Israel (Eltek), being the sole shareholder of Eltek
  B.V., hereby undertakes that:                                                                                    
|   |                                                                                                                                                                                                                                                                                    |                                                                                                                                                                                                                                                
|   | a.                                                                                                                                                                                                                                                                                 | upon
  exercise of Kubats Put Right, Eltek shall cause Eltek B.V. to pay the
  purchase price in consideration of Kubats Holdings on the due payment date
  thereof, all as set forth in Section 7.4.1 of the Purchase Agreement; and        
|   |                                                                                                                                                                                                                                                                                    |                                                                                                                                                                                                                                                
|   | b.                                                                                                                                                                                                                                                                                 | upon exercise of Kubats
  Put Right, Eltek shall ensure that Eltek B.V. is furnished with sufficient financial resources as will be
  required to meet Eltek B.V.s payment
  obligations pursuant to Section 7.4.1 of the Purchase Agreement.
|   |                                                                                                                                                                                                                                                                                    |                                                                                                                                                                                                                                                
|3. | Elteks
  undertakings pursuant to this letter of comfort shall remain in full force
  and effect until the expiration of the Option Period in accordance with Section
  7.4.1(a) of the Purchase Agreement and any extension period pursuant to the
  Second Extension Agreement.

|                   |                  |  |                  |                                      | 
|------------------ | ---------------- |  | ---------------- | ------------------------------------ | 
|                   | Sincerely,       |  |                  |                                     
|                   |                  |  |                  |                                     
|                   | Eltek
  Ltd.     |  |                  |                                     
|                   |                  |  |                  |                                     
|-s- Arieh Reichart |                  |  | -s- Nissim Gilam |                                     
|                   |                  |  |                  |                                     
|By:                | Arieh
  Reichart |  | By:              | Nissim Gilam                         | 
|                   | CEO              |  |                  | Chairman
  of the Board of Directors | 

---

---



SECOND
EXTENSION OF PUT/CALL OPTION PROVISIONS UNDER THE SHAREPURCHASE AGREEMENT

This second extension
agreement (the Second Extension Agreement)
of certain put/call option provisions under the share purchase agreement, dated
as of June 10, 2002 (the Purchase Agreement)
is made on this ___ day of December 2007, by and between:

EN-Eltek Netherlands 2002
B.V., a Netherlands corporation with offices located at Naritaweg 165 Telestone
8 1043BW, Amsterdam, The Netherlands (hereinafter: En-Eltek), and

Mr. Alois Kubat, of
Filsstrasse 3, 73326 Deggingen, Germany (hereinafter: Alois).

Preambles:

|         |                                                                                                                                                                                                                                                                                                                                                                     
|-------- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
|WHEREAS, | pursuant to the Purchase
  Agreement, Alois has a Put Right and En-Eltek has a Call Right; and                                                                                                                                                                                                                                                                      
|         |                                                                                                                                                                                                                                                                                                                                                                     
|WHEREAS, | the parties hereto have
  entered into an Extension of Put/Call Option Agreement (the First Extension Agreement) on 4 May
  2005, pursuant to which the Option Period was extended until December 31, 2007
  and certain adjustments were made to the maximum price and minimum price (as
  such terms are used in the Purchase Agreement) of Alois Holdings; and
|         |                                                                                                                                                                                                                                                                                                                                                                     
|WHEREAS, | the parties wish to extend
  the Option Period and to amend certain provisions of the Purchase Agreement.                                                                                                                                                                                                                                                           

NOW, THEREFORE, it is agreed as follows:

|   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             
|-- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
|1. | Capitalized terms used in
  this Second Extension Agreement and not otherwise defined herein shall have
  the meanings assigned to them under the Purchase Agreement.                                                                                                                                                                                                                                                                                                                       
|   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             
|2. | Notwithstanding the
  provisions of Section 7.4.1(a), the Option Period shall be extended until
  December 31, 2012 (the Extended Option
  Period) and shall be automatically renewed thereafter for
  additional consecutive two-year periods, unless otherwise notified in writing
  by either party at least six months prior to the lapse of the Extended Option
  Period or the applicable renewal period, as the case may be.                                                       
|   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             
|3. | The provisions of Section
  3 to the First Extension Agreement, pursuant to which the minimum Price and
  the maximum Price for Alois Holdings were set at an annual rate of LIBOR
  + 1%, are hereby cancelled with retroactive effect, and accordingly, the
  minimum Price for Alois Holdings in the amount of l,080,000 DM and the
  maximum Price for Alois Holdings in the amount of 1,800,000 DM shall each
  remain at their original values according to the Purchase Agreement.

| |                  |                   
| | ---------------- | ------------------
| | -s- Nissim Gilam | -s- Arieh Reichart

1

---

---



|   |                                                                                                                                                                                                   
|-- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
|4. | Notwithstanding the
  provision of Section 7.4.l(c), the payment of the purchase price for Alois
  Holdings shall be due within six (6) months following receipt of the Option
  Notice.         
|   |                                                                                                                                                                                                   
|5. | All other terms and
  conditions of the Purchase Agreement not specifically amended by this Second
  Extension Agreement shall continue to be in full force and effect.                           
|   |                                                                                                                                                                                                   
|6. | This Second Extension
  Agreement may be executed in two or more counterparts, each of which shall be
  deemed an original, but all of each together shall constitute one and the same instrument.

IN WITNESS WHEREOF, En-Eltek and Alois have executed this Extension Agreement as of the
day and year first above written.

|                               |                                  |                 |       |                
|------------------------------ | -------------------------------- | --------------- | ----- | ---------------
|EN-Eltek Netherlands 2002 B.V. |                                  | Mr. Alois Kubat
|                              
|By:                            | -s- Nissim Gilam, Arieh Reichart |                 |       | -s- Alois Kubat
|                               |                                  |                 |       |                
|Name:                          | Nissim Gilam, Arieh Reichart     |                 |       |                
|                               |                                  |                 |       |                
|Date:                          | 17.12.07                         |                 | Date: | 28.12.07       

2

---

---